Whispering Winds Corp.experienced a fire on December 31, 2020, in which its financial records were part ascertained the following balances. Cash Accounts receivable (net) Inventory Accounts payable Notes payable Common stock, $100 par Retained earnings December 31, 2020 December 31, 2019 $ 34,000 $ 13,100 80,300 132,000 204,700 188,100 54,100 91,800 36,400 69.600 404,300 404,300 120,500 109,300 Additional information: 1. The inventory turnover is 6.2 times. 2. The return on common stockholders' equity is 22%. The company had no additional paid-in capital. 3. The receivables turnover is 11.3 times. 4. The return on assets is 17%. 5. Total assets at December 31, 2019, were $606,800. Compute the following for Whispering Winds Corp. (Round all answers to 0 decimal places, e.g. 2,150.) (a) Cost of goods sold for 2020. (b) Net credit sales for 2020. (c) Net income for 2020. (d) Total assets at December 31, 2020. $